Under the Conceptual Framework for Financial Reporting 2010, which of the following is a new item added in its scope but is still a work-in-progress? Consolidated financial statement Mergers and acquisitions  The government entity. The reporting entity.

Auditing: A Risk Based-Approach to Conducting a Quality Audit
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Chapter17: Other Services Provided By Audit Firms
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  1. Under the Conceptual Framework for Financial Reporting 2010, which of the following is a new item added in its scope but is still a work-in-progress?
    1. Consolidated financial statement
    2. Mergers and acquisitions 
    3. The government entity.
    4. The reporting entity.
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